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Napoléon Brochu who was its president and principal shareholder; (d) On March 29, 1977, Napoléon Brochu Inc. transferred a substantial share of its assets to the appellant for $3,390,425; this consideration was to be paid through the acceptance of existing debts and promissory notes and by the issuance of 1,586,625 preferred shares of the appellant company to Napoléon Brochu Inc.; (e) The above-mentioned preferred shares carried no voting rights “except the exclusive right for the holders of such shares to elect a director..., (f) On March 29, 1977, Napoléon Brochu Inc. also acquired 1,000 common shares issued by the appellant with full voting rights; these 1,000 shares were the total common capital stock of the appellant; (g) Subsequently, Napoléon Brochu Inc. sold the 1,000 common shares mentioned above to one Achille Houde; (h) Napoléon Brochu Inc. and the appellant were associated with each other during their first taxation year, 1977, since the first company controlled the second at a particular time in the said taxation year; (i) Napoléon Brochu Inc. did not control the appellant in order to safeguard its rights in respect of loans which it may have made or shares which it may have owned; 3. ... Accordingly, they require special consideration when the word “loan” is interpreted in a saving provision of a taxing Act. ...

Farrow Limited received adequate consideration for said payment. 3. The Appellant submits that at no time was the said winning raffle ticket owned by or on behalf of Russell A. ... The ethics or morals of the situation — Ray Williamson publicly acclaimed as the winner of the car — are not a consideration for me in deciding this appeal, this is simply a question of the income tax treatment to be accorded a cheque for $9,600 paid to the appellant out of the Company funds. ...

In that case Lord Reid was considering the meaning of the word “insulting” in a statute with which this court is more familiar than the statute now under consideration. ... However, though “night" is one of the commonest English words in its ordinary usage, it does have different shades of meaning and the decision of the correct shade of meaning to give to the word in a particular context requires consideration of the context and thus becomes a matter of construction and therefore a matter of law. ...

For the above reasons, we are satisfied, after very careful consideration, that the documents listed with reference to aforesaid aspect of each case are, in principle, all the documents “relating to any matter in question in the cause or matter” that are or have been in Amway Corporation’s possession, etc. ... The claim pursuant to rule 419 was not really seriously pursued and indeed it does not deserve serious consideration. ...

The shareholders lost money. 4.05 In Exhibit A-1, the deed or purchase by the appellant of the subject property, one can read at page 11: The vendor binds and obliges itself to grant Main-Levee of its privilege, hypothec and the effects of the Resolutory clause, at any time upon demand by the Purchaser, and without further consideration whatsoever, upon any portion of said emplacement required for the opening of roads and designated as such upon the proposed or registered subdivision Plan, provided that the Purchaser agrees to cede and transfer the said roads immediately to the Municipality of Sainte Philo- mene. ... However objects of the corporation may be taken into consideration with the other elements and circumstances. ...

He goes on to say, at another point of time: When comparing this sale with the subject property, considerations have to be given to the difference in size and the date of sale. ... In the first instance, counsel suggested that the $1,500 per acre did not accurately reflect the consideration paid by High Prairie for the site. ...

Section 83(2) of the Income Tax Act, RSC 1952, c 148 (hereinafter referred to as the “old Act”), in effect when the sale of the mining claims was made on September 1, 1965, provided: An amount that would otherwise be included in computing the income of an individual for a taxation year shall not be included in computing his income for the year if it is the consideration for (a) a mining property or interest therein acquired by him as a result of his efforts as a prospector either alone or with others, or (b) shares of the capital stock of a corporation received by him in consideration for property described in paragraph (a) that he has disposed of to the corporation, unless it is an amount received by him in the year as or on account of a rent, royalty or similar payment. ...

In consideration of the foregoing the parties hereto release and forever discharge each other from any and all actions, causes of action, claims and demands for damages, loss or injury howsoever arising which heretofore may have been or may hereafter be sustained in consequence of the employment of the said Dennis J. ... The appellant submits that the Minutes of Settlement should be viewed in its entirety, that a mutual release and waiver as to all actions, claims and demands for damages is included and is clearly stated to be consideration for, inter alia, the payment of the $64,200 amount. ...

The transfer was made on the basis of the direct cost of the houses and no consideration was given by Holdings at that time to their fair market value. ... This was another consideration in the decision to sell the rental houses. ...

As always, however, in giving consideration to what was said by the judges in Thomson, regard must be had to the context in which the phrase "ordinarily resident” appeared in that case. ... The scheme under consideration deals with the deductibility of moving expenses by different classes of taxpayers under a number of differing circumstances including a move by a taxpayer from a place in Canada to another place in Canada; from a place in Canada to a place outside of Canada and from a place outside of Canada to a place in Canada. ...